Creating the great business leaders

FINANCIAL STATEMENT
(BALANCE SHEET, INCOME STATEMENT)

Fakultas Ekonomi dan

Bisnis
School of Economic and
Business

INCOME STATEMENT

Telkom
University

MEASURE PROFIT OR LOSS OF THE COMPANY

5 MAJOR ACTIVITY :
-Penjualan (Sales)
-HPP (Cost of Good Sold / COGS)
-Beban Operasi (Operating Expense)
-Beban Keuangan (Financial Expense)
-Beban Pajak (Tax)

Creating the great business leaders

Fakultas Ekonomi dan

Bisnis
School of Economic and
Business

Telkom
University

Laporan Laba Rugi (Income

Statement)
Penjualan (Sales) = 5000
HPP( COGS) = 1000 Laba kotor (Gross Profit)

= 4000

Beban penjualan (Operating Expense)

200 -

Laba Usaha
(Earning Before Interest andTax
/ Operating Profit = 3800
Bunga ( Interest)

100 -

Laba sebelum pajak (Earning BeforeTax)= 3700

Pajak (Tax)

100 -

Laba Bersih (Net Income / Earning After Tax)

= 3600

Creating the great business leaders

Fakultas Ekonomi dan

Bisnis
School of Economic and
Business

Neraca (Balance Sheet)

Telkom
University

Describe the financial position

Consist of assets, liabilities and equity

Assets : current assets, fixed assets and other

assets

Passiva : Liabilities + Equity

Liabilities : short term liabilities, long term liabilities
Equity : stock, retained earning

Creating the great business leaders

Fakultas Ekonomi dan

Bisnis
School of Economic and
Business

Neraca (Balance Sheet)

Telkom
University

Assets

Liabilities and Equity

Liabilities
Curret liabilities
Account payable
Short Term Debt
Total current liabilities
Long term liabilities
Long Term Debt
Total long term liabilities

Current Asset
Cash
Account Receivable
Inventory
Total Current Assets
Fixed Asset
Plant
Equipment

Total Liabilities

Building

Equity
Preferred Stock
Common Stock
Retained Earning
Total Equity

(Less) accumulated depreciation

Total Fixed Assets

Total Liabilities + Equity (L+E)

Total Assets (CA+FA)

5

Creating the great business leaders

Fakultas Ekonomi dan

Bisnis
School of Economic and
Business

Telkom
University

MEMORIZE INCOME STATEMENT AND BALANCE

SHEET IN 20 MINUTES

Creating the great business leaders

Fakultas Ekonomi dan

Bisnis
School of Economic and
Business

Telkom
Accumulated depreciation 38000
University

Long term debt ????

Inventory

Administration expense

Interest expense

Common stocks 50000

COGS

Short term notes payable

Depreciation expense

Sales

Account Receivable

Current Liabilities 5000

Plant and Equipment

Cash

Tax 1300

Retained Earning 10.250

5000
1000

1200

6000
750
600

13000
10000
120.000

11000

Creating the great business leaders

Fakultas Ekonomi dan

Bisnis
School of Economic and
Business

Telkom
Akumulasi penyusutan
University

38000

Hutang jangka panjang ????

Persediaan

Beban umum dan administrasi

Beban bunga

Saham biasa

Harga pokok penjualan

Surat hutang jangka pendek

Beban penyusutan

Penjualan

Piutang usaha

Hutang usaha

Bangunan dan peralatan 120.000

Kas

Pajak 1300

Saldo Laba

5000
1000

1200
50000
6000
750
600

13000
10000
5000

11000
10.250
8

Creating the great business leaders

Fakultas Ekonomi dan

Bisnis
School of Economic and
Business

Telkom
University

Creating the great business leaders